For those of us living south of the Canadian border, and are subject to paying the IRS, then there are differences between capital expenses and deductible expenses. Some of the items on the A-line list are not actually accepted as deductable expenses by the IRS. Publication 535 from the Internal Revenue Service details what is a deductable expense and what qualifies as a capital expense. I bet the majority of us have CPA's doing our taxes for us, at least I should hope so. And your CPA should know the differences in the two types of deductables.
